Loading...
HomeMy WebLinkAbout10-6514 OCt 14 2010 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INLAND SOUTHEAST CAMP HILL LLC Appellant, vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. Real Estate Tax Assessment Appeal No. ~ d - ~) y ORDER AND NOW, this 1 ~ day of , 2010, upon consideration of the Petition on Appeal from Tax Assessment, the Court orders and directs that a hearing thereon will be held on /.,3 20 ! , at '3Q m., in Court Room ~_, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT: ~" - ~' "' V ~ J.~ c~ ~ ~ ~ cc:~Bert W. Hallinger, Esq. ~ ~~ --+ ~=f r, cc! Cumberland County Board of Assessment Appeals ~ ~ ~ ~ ° .~ o -v ~+o ~. -*, ~ £..s nom. ~ ~ :"~ ~ c ~ ~~~ -~ ~- 1 Robert W. Hallinger Attorney I.D. No. 37066 Appel & Yost LLP 33 N. Duke Street Lancaster PA 17602 717-394-0521 Attorneys for Appellant CU~BERLAh'D COUNTY P~NNSYIVAF~IA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INLAND SOUTHEAST CAMP HILL LLC Appellant, vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. Real Estate Tax Assessment Appeal No. 10-6514 Civil Term ~~ «~-'- ~ -~ AFFIDAVIT OF SERVICE Commonwealth of Pennsylvania County of Lancaster } } ss: } On this 21 S` day of October 2010, personally appeared before the undersigned Notary Public duly authorized to administer oaths, Robert W. Hallinger, Esq., of Appel & Yost LLP, who being duly sworn according to law, does depose and say that: I am the attorney for the Appellant in the herein action and, pursuant to Pa.R.C.P. 403, I served the Cumberland County Assessment Office, Attorney Stephen D. Tiley, County Solicitor Edward L. Schorpp, Lower Allen Township, and West Shore School District with a copy of the 0 Petition on Appeal from Tax Assessment in the herein action by mailing them ._., ~. ... ~ 1. 4uIDC~CT 2a P~~ ~~ ~;' No. 10-6514 a copy thereof by certified mail, return receipt requested, on October 14, 2010. The signed and dated Return Receipt Cards are marked "Exhibit A" and attached hereto. APPEL By: Robert W. Hallinger Attorneys for Appellant I.D. No. 37066 33 N. Duke Street Lancaster PA 17602 (717) 394-0521 Sworn and subscribed before me this 21 S` day of October 2010. Notary Public ml~foNwSALTH OF p$~1N5YLVANIA _ NoTA1t1wL SEAL `• i)OROTIiY A OREBR~ NOTARY PUBLIC ;.ANCAS'I'BR C1TY, LANCA9TBR COUNTY MY CObIIKI83ION ~ Ol, 201 VygALTH OF _ LVANIA DORM A 8RB8R+NOT COUNTY ~~ 01.2014 2 No. 10-6514 ^ C,cilrnplete kerns 1, 2, and 3. Also corrlpbte kern 4 ff RBeMcted Delivery is deelred. ^ Prat your name and address on the reverse SO th8t We Can retUrrl the Card t0 yOU. B. ^ Attach this card to the back of the mailplece, or on the front ff space pemtks. 1. Article AdlId__ress~~ed to: .t._ Ctr:hn~l~h~l~ ~`j ~SQ.b o~C~~-- ~,,,.l~sl~ P/~ l~0l3 D. IS delhrery ad ff YES, enter v A®errt ^ Addressee C. 'efent from tram id ^ Ye: address below: ^ No 3. Service lype ~ oertined Medl v Expreea Mall D Rebored ~ Barran Reoelpt for Merchandise v lrxiured MaN v c.o.D. 4. Reetrtcted DeYvery? (Elena Feel O Yes ~AOwearrr/~y ~~ 3~0~ t96l.3 X647 `~ o~(o P3 Fomt 3811, Fedn^ry 2f3fl4 Dorrr.riYc ReMen Receipt tot~aa~te~ro ^ Corrlpleee IEerrts 1, 2, and 3. At1o comptleEe kern 4 ff Reetrlcted DeNvery is desired. ^ Print your name and address on the reverse so that we can return the cans to you. ^ Attach this card to the back of the mailpiece, or on the front ff space permits. 1. Article Addressed to: 5~-e~heN ~r Tt i~, ~. ~i2~~ -+-rc ~~ Y 5 5.1~4no u er ~ , .~~~~~ P}~ ~~~13 A. ~ w X ~ O Addressee B. ed by ( ntsd Name) .Date of Delivery t ~Fr~~ ro (rs~ia D. Is delivery address different tlvrrr item 1? ~ Yes ff YES, enter delivery address below: ^ No 3. 'type cerYned Mall O Express Mail D Revered O Return Receipt for Merohendise D Insured MaN ~ C.O.D. 4. Reettlc6ed Delivery? (Dcba Feel O Yes z. ~.«wwwer '~'~-RGl 3k`~ dCU3 3(.~`T ~~. a Ps Form 3611. t<.bnnrr ~ t9orrr.ellc Reflr.rr R.o.rrt taeees.astir~teN Exhibit "A" 3 No. 10-6514 s Oo^lpi1~~~2. ! deeke ^ Print your name and address on the reverse so that we can return the card ~ you. ^ Attach this card to the back of the mailpiece, or on the front H space permits. 1. Artlcle Addressed to: ~ yard ~ , s~horpp, ~~. 35 5' ~ ~vSh ~r• e. Rived r~i (r~rirrted niame~ c. Date of DelNery Lo,~. . Is detivery address different from item 17 ^ Yes ff YES, enter delivery address below: ^ No Cam ~r,sle~ ~~. 17~t3-7~~a 3. Servkralype ~caranad Mau ^ nnall ^ Reaisterad D Raven, Receipt for Merchandise ^ Ir~ataed Mali ^ C.O.D. 4. Reatrktad Delhrer~11(Extra Fee) ^ Yes 2. AIM~111111~ /y 2 [~ ~-INerw..nra. wr ` ~ ~'9' ~ ~f80 ~tQl 3 ~p'T. 7 , PS Form 3811, February 2004 oarr..fla t~MArrrr R.o.ipc ^ Restrtc~ted2DelNery des ^ Print your name and address on the reverse so that we can return the card to you. ^ Attach tins card to the back of the mailplece, or on the front ff space permits. a X ^ Agent 1. Article Addressed to: ~-aWeo` ~~~en T w n sl1~o /Ylc~n~c~~ ~-ucceS C~enai~~' a a 33 ~ ys6u'~ '~. C~n~o ~iz~l P,4 I7a<l B. ecefved by (Frio ame) C.~D~tet DgUvery ii D. ^ del address different from ftem 1? ^ Yes H YES, enter delivery address below: ^ No 9. Service lyps c:eroaad MCI O 6gxasa Mail ~ Re~etered ^ Return Rec^ipt for Merchandise ^ us~rad Mau ^ co.D. 4. Restricted DeBvery'r (Elora Feel ^ Yes ~ ~rteb+arMe.lrial ~B ~ '~ ~~ ~" 3 3fo ~' 7 ~(S ., . Ps Form X11, Fabnrary 2004 DorrrseMo fA.M.rr i#osipt +aae~a~oa-rte Exhibit "A" 4 No. 10-6514 ^ Cort~leybsR~ 1~, 2 ^ Print your name and address on the reverse so that we can returrt the card to you. ^ Attach this card to the back of the mailpiece, or on the front ff space permits. 1. Article Addressed to: s~ s~L ~6~ ~~~q ~~ ~~ P a - gtx ~3 ~ C°.u.~n.b~rt~n d Q~. ~~~~ ~ 2. ArYde Nrwr~er (~.r^A.Awr..~Aa.N.r PS Four, 3lt11, F.brrr.r,- zoo4 C. Is d-elh~ery address dfRerent from foam /i 7 v re; M YES, eater delNery address below: ^ No 3. Service lype ~ cernned MaN O Er~ress Mail O Registered ^ Retum Receipt for Mercharrdiae ^ Insured Mall ^ C.O.D. 4. ReshkKed Deifveryt (Oche Feed ^ Yes 9' 3~aa ~3 ~6~7 ~L`S~g ,a~a.oa.M-~s+o Exhibit "A" 5 t EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 INLAND SOUTHEAST CAMP HILL LLC Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee Attorneys for West Shore School District IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA-) REAL ESTATE TAX ASSESSMENT APPEAL 5 rn ?' ?. App NO. 10-6514 CIVIL TERM PETITION TO INTERVENE OF WEST SHORE SCHOOL DISTRICT West Shore School District, by and through its attorneys, Eastburn and Gray, P.C., files this Petition to Intervene, and avers as follows: 1. West Shore School District (the "School District"), with an address of 507 Fishing Creek Road, New Cumberland, Pennsylvania 17070-0803, is a school district organized and existing under the laws of the Commonwealth of Pennsylvania. 2. Appellant, Inland Southeast Camp Hill, LLC owns the property at 3415 Simpson Ferry Road (the "Property") in Lower Allen Township. 3. Appellant filed a tax assessment appeal to this Honorable Court and seeks a reduction in its tax assessment for the subject Property. 4. The Property is located within the boundaries of the West Shore School District. 5. The School District was not named as a party in the tax appeal. 6. The School District may join the action as an original party as its interests as a taxing authority may be protected only through an intervention in the appeal. WHEREFORE, West Shore School District respectfully requests that this Honorable Court grant intervention in the tax assessment appeal. Respectfully submitted, EAST-BURN AND GRAY, P.C. By .v Mark S. Cap cio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: November lz , 2010 VERIFICATION I, Joan Anderson, Director of Business Affairs for the West Shore School District, verify that the statements made in the attached Answer to Petition for Appeal are true and correct based upon my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S.A. Section 4904 relating to unsworn falsification to authorities. Date: November, 2010 ?C+ ??y?• Joan C. Anderson Director of Business Affairs West Shore School District EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorney for West Shore School District INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, PA Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee REAL ESTATE TAX ASSESSMENT APPEAL -0 g 1-1°l NO. 10-6514 CIVIL TERM M C? r q, ?. eM 3 ENTRY OF APPEARANCE TO THE PROTHONOTARY: Kindly enter my appearance on behalf of West Shore School District in the above- captioned matter. EASTBURN AND GRAY, P.C. By: Zf/) 1144" ark S. Capp io, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorneys for West Shore School District r EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorney for West Shore School District INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, PA Appellant CERTIFICATE OF SERVICE s--a Z5 I hereby certify that on November 2010, I served a true and correct copy of the foregoing Entry of Appearance via United States first class mail, postage prepaid, upon the following: Robert W. Hallinger Appel & Yost LLP 33 N. Duke Street Lancaster, PA 17602 Attorneys for Appellant Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Attorneys for Lower Allen Township Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee REAL ESTATE TAX ASSESSMENT APPEAL : NO. 10-6514 CIVIL TERM 1-7 _J Edward L. Schorpp, Esquire Cumberland County Solicitor Cumberland County Court House One Court House Square, Room 208 Carlisle, PA 17013 Attorney for Cumberland County EASTBURN AND GRAY, P.C. By: ;, Mark S. Ca ccio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: November 1-2- , 2010 EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 INLAND SOUTHEAST CAMP HILL LLC Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee Attorney for West Shore -0= a School District Q IN THE COURT OF COMMON PA OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL : NO. 10-6514 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that on November 4Z , 2010, I served true and correct copies of the Petition to Intervene by United States first class mail, postage prepaid, upon the following: Robert W. Hallinger Appel & Yost LLP 33 N. Duke Street Lancaster, PA 17602 Attorneys for Appellant Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Attorneys for Lower Allen Township Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 i d Attorneys for Cumberland County Board of Assessment Appeals Edward L. Schorpp, Esquire Cumberland County Solicitor Cumberland County Court House One Court House Square, Room 208 Carlisle, PA 17013 Attorney for Cumberland County EASTBURN AND GRAY, P.C. By: H Mark S. Cap ccio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: November-42, 2010 INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Appellant V. REAL ESTATE TAX ASSESSMENT APPEAL c Q CUMBERLAND COUNTY BOARD n OF ASSESSMENT APPEALS r w = Appellee NO. 10-6514 CIVIL TERI 5> c.).) a *C') s xc? PETITION TO INTERVENE OF LOWER ALLEN TOWNSH10;= N C?m Lower Allen Township, by and through its attorneys, Daley Zucker Meilton Miner & Gingrich, LLC, files this Petition to Intervene, and avers as follows: 1. Lower Allen Township is a first class township with an address of 2233 Gettysburg Road, Camp Hill, PA 17011 and is organized and exists under the First Class Township Code and the Laws of the Commonwealth of Pennsylvania. 2. Appellant, Inland Southeast Camp Hill, LLC owns the property at 3415 Simpson Ferry Road, (the "Property") in Lower Allen Township. 3. Appellant filed a tax assessment appeal to this Honorable Court and seeks a reduction in its tax assessment for the subject Property. 4. The Property is located within the boundaries of Lower Allen Township. 5. The Township was not named as a party in the tax appeal. 6. The Township may join the action as an original party as its interests as a taxing authority may be protected only through an intervention in the appeal. Wherefore, Lower Allen Township respectfully requests that this Honorable Court grant intervention in the tax assessment appeal. Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC Date: IL/Z2: - -z(/ By: Steven . Miner, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: smineradzmmglaw.com INLAND SOUTHEAST CAMP HILL LLLC Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL Appellee NO. 10-6514 CIVIL TERM VERIFICATION PURSUANT TO 18 PA C.S. 44909 I, Thomas G. Vernau, hereby certify that I am Township Manager of Lower Allen Township, and that I am authorized to execute this Verification on its behalf, and that the facts set forth in the foregoing PETITION TO INTERVENE OF LOWER ALLEN TOWNSHIP is true and correct to the best of my knowledge, information and belief. I understand that false statements made herein are made subject to the penalties of 18 Pa. C.S. §4909, relating to unworn falsification to authorities. Thomas C. Vernau, p er Lower Allen Township Dated: l INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Appellant V. REAL ESTATE TAX ASSESSMENT APPEAL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 10-6514 CIVIL TERM CERTIFICATION OF ERVIC [ 1 -2,) I, Steven P. Miner, Esquire, certify that on S I served via United States Mail a true and correct copy of the forgoing Petition to Intervene of Lower Allen Township: Edward L. Schorpp, Esquire Cumberland County Solicitor 36 West Allen Street Mechanicsburg, PA 17055 Attorney for Cumberland County Mark S. Cappuccio, Esquire Eastburn and Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Attorneys for West Shore School District Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals Robert W. Hallinger Appeal & Yost LLP 33 N. Duke Street Lancaster, PA 17602 Attorney for Appellant Respectfully Submitted, DALEY ZUCKER WILTON MINER & GINGRICH, LLC By: Steven P. finer, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: smineraa,dzmmRlaw.com y . INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Appellant V. REAL ESTATE TAX ASSESSMENT APPEAL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 10-6514 CIVIL TERM o rncD Z ENTRY OF APPEARANCE ,or © rta v?? <° "o a rn TO THE PROTHONOTARY: z? = on 5c= Kindly enter my appearance on behalf of Lower Allen Township in the abd-?e- Cn captioned matter. Respectfully Submitted, DALEY ZUCKER WILTON MINER & GINGRICH, LLC Date:l By: Steven P. Miner, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminer(a,dzmmglaw.com INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Appellant V. REAL ESTATE TAX ASSESSMENT APPEAL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 10-6514 CIVIL TERM CERTIFICATION OF SERVI E tiZ L V I, Steven P. Miner, Esquire, certify that on I served via United States Mail a true and correct copy of the forgoing Entry of Appearance: Edward L. Schorpp, Esquire Cumberland County Solicitor 36 West Allen Street Mechanicsburg, PA 17055 Attorney for Cumberland County Mark S. Cappuccio, Esquire Eastburn and Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Attorneys for Rest Shore School District Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals Robert W. Hallinger Appeal & Yost LLP 33 N. Duke Street Lancaster, PA 17602 Attorney for Appellant Respectfully Submitted, DALEY ZUCKER WILTON MINER & GINGRICH, LLC By: Steven P( Miner, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: smineradzmmglaw.com r •? EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 mv1S y Attorney for West Shore School District INLAND SOUTHEAST CAMP HILL LLC IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS REAL ESTATE TAX ASSESSMENT APPEAL Appellee : NO. 10-6514 CIVIL TERM ORDER AND NOW, this Z 11day of 1"3 .0 ti . , 2010, it is hereby ORDERED that the Petition for Intervention is GRANTED and West Shore School District may intervene in the Inland Southeast Camp Hill, LLC tax assessment appeal. v Mar k S Oa ppuCGIQ, ebbe, 0. 4a11;Y?el ? e6tw"d t' S4(iorpp. Esf ? 5kvek 1°- M:rt'-f s? ?-SIrp4en /). Wiley, (opIPs ma.'l-eo( /t /,>,?/ie n Jr•a 0 -p3 0 z= < cn ro ro x? z -i N Gl? ro --t mom` row.. zro^ CN eAq, BY THE COURT: NOV30z010 1 INLAND SOUTHEAST CAMP HILL LLC Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL NO. 10-6514 CIVIL TERM ORDER AND NOW, this 1004 day of NO y , , 2010, it is hereby ORDERED that the Petition is GRANTED and Lower Allen Township may intervene in this Real Estate Tax Assessment Appeal. Distribution: ?S n P. Miner, Esquire, 1035 Mumma Road, Suite 101, Wormleysburg, Pennsylvania 17043 ,,'Robert W. Hallinger, Esquire, 33 N. Duke Street, Lancaster, PA 17602 11-15jward Schorpp, Esquire, 36 W. Allen Street, Mechanicsburg, PA 17055 ./ 1azk Cappuccio, Esquire, 775 Penllyn Blue Bell Pike, Blue Bell, PA 19422 ,,?ephen Tiley, Esquire, 5 South Hanover St., Carlisle, PA 17013 C-D a mM -- r ti am c= 2 I , ?- n ° zc ?F, .. - t Cn as . RV TUP CCU TI?T . EASTBURN AND GRAY, P.C. By: Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorneys for West Shore School District INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, PA Appellant V. REAL ESTATE TAX c C= -n ASSESSMENT APPEAL= rn Co a -I ? CUMBERLAND COUNTY BOARD ?rn ? `'`'r- - OF ASSESSMENT APPEALS a rn CO Appellee NO. 10-6514 CIVIL TERM c-) " = cD-n 2 - n 5:c W % rn ANSWER OF WEST SHORE SCHOOL DISTRICT TO TAXPAYER'S PETITION FOR APPEAL West Shore School District, by and through its attorneys, Eastburn and Gray, P.C., files this Answer to Taxpayer's Petition for Appeal, and avers as follows: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. 6. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied. Notwithstanding the aforementioned denial, Appellee acknowledges that the Board of Assessment issued a decision on October 4, 2010 and therefore it is admitted that a hearing before the Board took place in order for the decision to be issued. 7. Denied as a conclusion of law to which no responsive pleading is required. By the way of further answer, West Shore School District is without information to form a belief as to the contents of Appellant's appraisal and the averment is denied. If relevant, strict proof of averment is demanded. 8. Denied as a conclusion of law to which no responsive pleading is required. WHEREFORE, Appellee, West Shore School District, respectfully requests that this Honorable Court deny the appeal and enter such further relief as the Court may deem just and proper. EASTBURN AND GRAY, P.C. hr ?W wVt,-- ) wf?, 4W X BY ark S. Capp ccio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: December / , 2010 NOV-30-2010 TUE 03:32 PM WSSD FAX NO. 7179382779 P. 03 VERIFICATION T, Joan Anderson, Business Manager for the West Shore School. District, verifies that the statements made in the attached Answer to Petition for Appeal are true and correct based upon her knowledge, information and belief. She understands that false statements herein are made subject to the penalties of 18 Pa.C.S.A. Section 4904 relating to unsworn falsification to authorities. C 44..4? C Date: ???3a o o roan Anderson Director of Business Affairs West Shore School District EASTBURN AND GRAY, P.C. By: Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 201GOEC -3 PM 3: 34 FILED-OFFICE OF THE PROTHONOTARY CUMBERLAND COUNTY PENNSYLVANIA Attorneys for West Shore School District INLAND SOUTHEAST CAMP HILL LLC IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee REAL ESTATE TAX ASSESSMENT APPEAL NO. 10-6514 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that on December /, 2010, I served true and correct copies of the Answer to Petition for Appeal by United States first class mail, postage prepaid, upon the following: Robert W. Hallinger, Esquire Appel & Yost, L.L.P. 33 N. Duke Street Lancaster, PA 17602 Attorneys for Appellant Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Attorneys for Lower Allen Township Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals Edward L. Schorpp, Esquire Cumberland County Solicitor Cumberland County Court House One Court House Square, Room 208 Carlisle, PA 17013 Attorney for Cumberland County EASTBURN AND GRAY, P.C. By: ark S. Cap cio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District INLAND SOUTHEAST CAMP HILL LLC Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY , PA c :crll REAL ESTATE TAX ? ASSESSMENT APPEAL t'„ a - CD -t, > C NO. 10-6514 CIVIL TERM . ' .. w ANSWER OF LOWER ALLEN TOWNSHIP TO TAX PAYERS PETITION FOR APPEAL 0 -ti I-q ?Q a Lower Allen Township by and through its Solicitor Daley, Zucker, Meilton, Miner and Gingrich, LLC files this answer to taxpayers petition for appeal in as follows: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. 6. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied. Notwithstanding the aforementioned denial, Appellee acknowledges that the Board of Assessment issued a decision on October 4, 2010 and therefore it is admitted that a hearing before the Board took place in order for the decision to be issued. 7. Denied, as conclusion of law to which no responsive pleading is required. By way of further answer, Lower Allen Township is without information to form a belief as to the contents of the Appellant's appraisal, and the averment is denied. If relevant, strict proof of the averment is demanded. 8. Denied, as a conclusion of law to which no responsive pleading is required. WHEREFORE, Appellee, Lower Allen Township respectfully requests that this Honorable Court deny the Appeal and enter such further relief as the court may deem just and proper. Respectfully Submitted, Steven P finer, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminer ,dzmmglaw.com Dated: l? / INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Appellant V. REAL ESTATE TAX ASSESSMENT APPEAL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 10-6514 CIVIL TERM VERIFICATION PURSUANT TO 1'8 PA C.S. §4909 I, Thomas G. Vernau Jr., Township Manager of Lower Allen Township, verify the statements made in the attached Answer to Petition for Appeal are true and correct based on my knowledge, information and belief I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904, relating to unsworn falsification to authorities. Thomas G. Vernau, s p Lower Allen Township Dated: t2 Nib INLAND SOUTHEAST CAMP HILL LLC Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL NO. 10-6514 CIVIL TERM CERTIFICATION OF SERVICE / Z. /I / ( J I, Steven P. Miner, Esquire, certify that on 11 I served via United States Mail a true and correct copy of the forgoing Petition to Intervene of Lower Allen Township: Edward L. Schorpp, Esquire Cumberland County Solicitor 36 West Allen Street Mechanicsburg, PA 17055 Attorney for Cumberland County Attorney for Appellant Mark S. Cappuccio, Esquire Eastburn and Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Attorneys for West Shore School District Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals Robert W. Hallinger Appeal & Yost LLP 33 N. Duke Street Lancaster, PA 17602 Respectfully Submitted, DALEY ZUCKER WILTON MINER & GINGRICH, LLC By: Steven P. finer, Esquire Attorney .D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: smineraa,dzmmglaw.com Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fix: 717-243-6441 INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS REALTY, LLC : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant vs. ; 16- CUMBERLAND COUNTY BOARD OF NO. 6514 CIVIL TERM ASSESSMENT APPEALS, Appellee . REAL ESTATE TAX ASSESSMENT : APPEAL Parcel No. 13-23-0553-061 zrn m rn- ENTRY OF APPEARANCE ?- °' c:D TO THE PROTHONOTARY: ?? a. . =s C %.0 -- C Please enter my appearance on behalf of the Appellee Cumberland County Boarit f rn Assessment Appeals, in the above captioned matter . Dated:, --- Respectfully submitted, 00 By .40 Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 INLAND SOUTHEAST CAMP HILL LLC IN THE COURT OF COMMON PLEAS REALTY, LLC OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant vs. k' CUMBERLAND COUNTY BOARD OF NO. 6514 CIVIL TERM ASSESSMENT APPEALS, Appellee . REAL ESTATE TAX ASSESSMENT : APPEAL Parcel No. 13-23-0553-061 ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Appellant's "Petition on Appeal from Tax Assessment," of which the following is statement: 1. Admitted. 2. Admitted in part. Denied in part. The averments of this paragraph are admitted except that the assessment records show the address of the property at 3415 Simpson Ferry Road. Strict proof at trial is demanded. 3. Admitted. C1 r7 rri co b 4. Admitted. .?- c-x 5. Admitted . "f .1Li + h 6. Admitted. 7. Denied. While Appellant gave an opinion of value at the Board hearing, the Appellant did not provide an "appraisal" of the property at the Hearing. It is denied that the property is worth less than $5,250,000, the same being a conclusion of law to which no responsive pleading is required. Strict proof at trial is demanded. 8. Denied. The averments of this paragraph set forth a conclusion of law to which no responsive pleading is required. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the taxpayer's appeal or fixing the fair market value and assessment of the property in such amount as the Court may deem just and proper. Dated: Om /? U? A!:2 Respectfully submitted, By Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. zd"? ,- - ?)q -/,"- , , - Dated: 4-4_ /-?5 ?7?/? Bonnie M. Mahoney, Chief Assessor O Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Fax 717'243'6441 Carlisle Pennsylvania 17013 INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS REALTY, LLC : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee ASSESSMENT : NO. 6614 CIVIL TERM REAL ESTATE TAX : APPEAL Parcel No. 13-23-0553-061 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Robert W. Hallinger, Esquire APPEL & YOST, LLP Attorney for Appellant 33 North Duke Street Lancaster, PA 17602 Tel. No. (717) 394-0521 Steven P. Miner, Esquire Solicitor for Lower Allen Township DALY, ZUCKER, WILTON MINER & GINGRICH, LLC 1035 Mumma Rd., Suite 101 Wormleysburg, PA 17043 Tel. No. (717) 724-9821 Attorney ID # 38901 Date: DID Mark S. Cappuccio, Esquire Solicitor for West Shore Schol District EASTBURN AND GRAY, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Tel. No. (215) 345-7000 Attorney ID # 46763 Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax.: 717-243-6441 INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS REALTY, LLC : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, NO. 6514 CIVIL TERM Appellee Parcel No. 13-23-0553-061 : REAL ESTATE TAX ASSESSMENT : APPEAL AND NOW, this Z?-2 day of December, 2010, upon representation by Stephen D. Tiley, Esquire, that the parties have agreed to a general continuance of the above captioned matter, the hearing previously scheduled for January 13, 2011 is cancelled and the case is continued generally at the call of any party. Robert W. Hallinger, Esquire 'Steven P. Miner, Esquire -/Mark S. Cappuccio, Esquire 'Stephen D. Tiley, Esquire C.pieg /4"17 r C) ?-? C ?, iT1n F-1 -0 rn C3 C7 $? J --1 O -n = =° w C) rn W D -< -4 i 1 EASTPURN & GRAY, P.C. BY: M ark S. Cappuccio, Esquire Attorneys for Attorn y I.D. No. 46763 West Shore School District 775 P nllyn Blue Bell Pike Blue ell, PA 19422 (215) 45-7000 IN RE APPEAL OF INLAND IN THE COURT OF COMMON PLEA, SOUT EAST CAMP HILL, LLC OF CUMBERLAND COUNTY PA c= , APPE AL FROM THE CUMBERLAND M ? = COUN TY BOARD OF ASSESSMENT CIVIL ACTION - LAW <> can APPE ALS r- -, PARC L NO. 50-00-04276-00-3 NO. 10-6514 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that on April , 2011, I served a true and correct copy of West Shore District's Interrogatories and Request for Production of Documents and Things, by United States First class mail, postage prepaid, on the following: Robert W. Hallinger Appel & Yost, LLP 33 N. Duke Street Lancaster, PA 17602 Attorney for Appellant Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Attorney for Lower Allen Township -10- Edward L. Schorpp, Esquire Cumberland County Solicitor Cumberland County Court House One Court House Square, Room 208 Carlisle, PA 17013 Attorney for Cumberland County EASTBURN AND GRAY, P.C. 4Cppuuccio, By: MarEsquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorneys for West Shore School District Date: April 0, 2011 -11- Cy rr E-OF ICE- OF THE PROTHONOTARY PRAECIPE FOR LISTING CASE FOR TRIAL 213 AUG 28 AM 11' 33 (Must be typewritten and submitted in triplicate O PEN YLV N COUNTY TO THE PROTHONOTARY OF CUMBERLAND COUNTY Please list the following case for a TRIAL WITHOUT A JURY. ------------------------------------------------------------------------------------------------------------------------------- CAPTION OF CASE jentire caption must be stated in fuill (check one) ® Civil Action—Law INLAND SOUTHEAST ❑Appeal from arbitration CAMP HILL LLC ❑ (other) (Plaintiff) No. 10-6514 Civil Term vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS (Defendant) vs. Indicate the attorney who will try case for the party who files this praecipe: Robert W Hallinger, counsel for Inland Southeast Camp Hill LLC Indicate trial counsel for other parties if known: Stephen D. Tiley — counsel for Cumberland County Board of Assessment Appeals Mark S. Cappuccio - counsel for West Shore School District Steven P. Miner - counsel for Lower Allen Township This case is ready for trial. Signed: Print Name: Robert W. Hallinger Date: Attorneyfor: Inland Southeast Camp Hill LT M4 S 13q.75PA APPEL&YOST LLP Robert W.Hallinger Attorney I.D.No. 37066 33 North Duke Street Lancaster,PA 17602 (717)394-0521 Attorneys for Appellant Rhallin eg rT(d,appelyost.com IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INLAND SOUTHEAST CAMP HILL LLC Appellant vs. No. 10-6514 Civil Term CUMBERLAND COUNTY BOARD OF Real Estate Tax Assessment Appeal ASSESSMENT APPEALS Appellee CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Praecipe upon the following persons by First Class Mail, postage pre-paid, addressed to: Stephen D. Tiley, Esquire Mark S. Cappuccio, Esquire 5 S. Hanover Street EASTBURN AND GRAY, P.C. Carlisle PA 17013 775 Penllyn Blue Bell Pike Attorney for Cumberland County Blue Bell PA 19422 Board of Assessment Appeals Attorney for West Shore School District Steven P. Minor, Esquire Edward L. Schorpp, Esquire DALEY ZUCKER MEILTON 36 West Allen Street MINER& GINGRICH, LLC Mechanicsburg PA 17055 1035 Mumma Road, Suite 101 Attorney for Cumberland County Wormleysburg PA 17043 Attorney for Lower Allen Township APPEL & YOST LLP By: Robert . Hallinger Attorney ID No. 37066 Attorney for Appellant Date: 2 INLAND SOUTHEAST CAMP IN THE COURT OF COMMON PLEAS OF HILL LLC, CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff CIVIL ACTION—LAW VS. NO. 10-6514 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Defendant IN RE: NONJURY TRIAL ORDER AND NOW, this Z d ' day of September, 2013, a brief prehearing conference is set for Friday, October 25, 2013, at 1:30 p.m. The purpose of the conference will be an attempt to narrow the issues and to ascertain a mutually agreeable date for trial. Counsel are authorized to dispense with the filing of the usual pretrial memorandum. BY THE COURT, Kevin . Hess, P. J. Robert W. Hallinger, Esquire For the Plaintiff Stephen D. Tiley, Esquire For Defendant Cumberland County Board of rrn Assessment Appeals r /1V a K S. Cappuccio, Esquire For West Shore School District CD b C-) _- teven P. Miner, Esquire For Lower Allen Township :rrllm_ M g � !3 INLAND SOUTHEAST CAMP • IN THE COURT OF COMMON PLEAS OF HILL LLC, • CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff • • CIVIL ACTION—LAW vs. • NO. 10-6514 CIVIL CUMBERLAND COUNTY • BOARD OF ASSESSMENT • APPEALS, • Defendant • IN RE: NONJURY TRIAL ORDER AND NOW, this Z 8 day of October, 2013, the prehearing conference set for October 25, 2013, is continued to Tuesday,November 5, 2013, at 11:00 a.m. in Chambers of the undersigned. BY THE COURT, LL Kevin . Hess, P. J. ✓Kobert W. Hallinger, Esquire For the Plaintiff /fohn French, Esquire For Defendant Cumberland County Board of Assessment Appeals /Mark S. Cappuccio, Esquire ,�'�\/ r For West Shore School District --- � Steven P. Miner, Esquire \C) For Lower Allen Township WF ) :rlm INLAND SOUTHEAST CAMP HILL LLC. : IN THE COURT OF COMMON PLEAS REALTY, LLC : OF CUMBERLAND COUNTY, : PENNSYLVANIA -uzr. Appellant • rri r- _ . vs. : CIVIL ACTION - LAW -(75r-- F } CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, . NO. 10-6514 a--- • Appellee ' : REAL ESTATE TAX ASSESSMENT Parcel No. 13-23-0553-061 : APPEAL PRAECIPE TO WITHDRAW AND ENTER APPEARANCE TO THE PROTHONOTARY: Please withdraw my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals,in the above captioned matter. Dated: � ��� 3,0_e Respectfully submitted, 4. - Stephen P.Tiley,Esquire 5 South Hanover Street Carlisle,PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals,in the above captioned matter. Dated: Respectfully submitted, j c f By John 76,4, ch,Esquire Solicitor to Board of Assessment Appeals 1304 Oak Lane New Cumberland,PA 17040 (717) 243-5838 Supreme Court I.D.# %D 781 INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS REALTY, LLC . OF CUMBERLAND COUJ (, --+ . PENNSYLVANIA spa ° =-�' Appellant r vs. : CIVIL ACTION - LAW --0> — • CUMBERLAND COUNTY BOARD OF :-. ASSESSMENT APPEALS, . NO. 10-6514 Appellee : REAL ESTATE TAX ASSESSMENT Parcel No. 13-23-0553-061 : APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Withdrawal/Entry of Appearance by placing a true and correct copy of same in the United States mail,postage pre- paid, addressed to: Stephen D. Tiley, Esquire Steven P.Miner, Esquire 5 South Hanover Street Solicitor for Lower Allen Township Carlisle, PA 17013 Daly,Zucker, Meilton, Miner& (717)243-5838 Gingrich,LLC 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Tel.No. (717)724-9821 Attorney I.D. # 38901 Robert Hallinger,Esquire Mark S. Cappuccio, Esquire Attorney for Appellant Solicitor for West Shore School District Appel&Yost, LLP Eastburn& Gray,P.C. 33 North Duke Street 775 Penllyn Blue Bell Pike Lancaster, PA 17602 Blue Bell, PA 19422 Tel.No. (717) 394-0521 Attorney I.D. #46763 Dated: /074 By Johfi G. French, Esquire Solicitor to Board of Assessment Appeals 1309 Bridge Street New Cumberland,PA 17070 (717) 759-5297 Supreme Court I.D. #90788 INLAND SOUTHEAST CAMP : IN THE COURT OF COMMON PLEAS OF HILL LLC, : CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff : CIVIL ACTION—LAW vs. : NO. 10-6514 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT • APPEALS, • Defendant • ORDER AND NOW, this 22'x'' day of November, 2013, the above-captioned case is assigned to the Honorable J. Wesley Oler, Jr., Senior Judge. BY THE COURT, Kevi • . Hess, P. J. The Honorable J. Wesley Oler, Jr., Sr. J. Court Administrator :rlm -- -/ a^S �M1 rrl ///a2.1/3 (..„1-- :er-; -; r„- INLAND SOUTHEAST CAMP : IN THE COURT OF COMMON PLEAS OF HILL, LLC, : CUMBERLAND COUNTY, PENNSYLVANIA Appellant : CIVIL ACTION v. CUMBERLAND COUNTY • BOARD OF ASSESSMENT • APPEALS, • r- -- Appellee rri ;} and _ WEST SHORE SCHOOL • DISTRICT, : ' Intervenor and LOWER ALLEN TOWNSHIP, : Intervenor : NO. 2010-6514 CIVIL TERM IN RE: TAX ASSESSMENT APPEAL ORDER OF COURT AND NOW, this 11th day of December, 2013, upon consideration of the above- captioned tax assessment appeal, a hearing is scheduled for Monday, March 24, 2014, at 10:30 a.m., in Courtroom No. 2, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, / I J., esley 01- , Jr., S.J. �bert W. Hallinger, Esquire Appel & Yost, LLP 33 North Duke Street Lancaster, PA 17602 Attorney for Appellant -hn G. French, Esquire 1309 Bridge Street New Cumberland, PA 17070 Attorney for Appellee ./g-ark S. Cappuccio, Esquire Eastburn& Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Attorney for Intervenor West Shore School District even P. Miner, Esquire Suite 101 1035 Mumma Road Wormleysburg, PA 17043 Attorney for Intervenor Lower Allen Township i.c.s h .,'L , J:/i13 Robert W. Hal linger Attorney I.D. No. 37066 Appel & Yost LLP 33 N. Duke Street Lancaster PA 17602 717-394-0521 Attorneys for Appellant .4D-UFFICL. .21WTHON017;W( -7 Pti 2: 29 CUME3ERLAND COUNTY PENN S YLVAIIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INLAND SOUTHEAST CAMP HILL LLC Appellant, VS. ) ) CUMBERLAND COUNTY BOARD ) OF ASSESSMENT APPEALS, Appellee; ) WEST SHORE SCHOOL DISTRICT, Intervenor; ) LOWER ALLEN TOWNSHIP, Intervenor. ) Real Estate Tax Assessment Appeal No. 2010-6514 Civil Term ASSIGNED TO: JUDGE J. WESLEY OLER, JR. MOTION FOR CONTINUANCE OF NON-JURY TRIAL Appellant Inland Southeast Camp Hill LLC, by its attorneys Appel & Yost LLP, hereby moves the Honorable Court to grant a continuance of the scheduled non-jury trial date for this assessment appeal of March 24, 2014, until a date which is at least forty-five (45) days after said date, and in support thereof states the following: 1 By Order of December 11, 2013, this assessment appeal was scheduled for a non-jury trial on Monday, March 24, 2014, at 10:30 a.m. 2. After scheduling of the trial date, the parties continued to seek appraisal numbers from their respective appraisers, with the ultimate intention to attempt to settle the matter once those numbers were known. 3 On October 17, 2013, the Appellant furnished to the School District informal valuation analyses for the subject property for the 2011 and 2012 tax years, having previously furnished a full appraisal report for 2010. 4. The parties continued to exchange information with an intention to discuss settlement proposals in January 2014, although no actual proposal or valuation information was forthcoming until late February 2014, as both parties were reliant upon their respective appraisers for this information. 5. On January 27, 2014, the Appellant advised the School District that the subject property had been conveyed to a third party in an arm's length transaction on January 10, 2014, for consideration of $3,000,000. 6. This market sale of the subject property has an obvious impact on the appraisal and valuation of the subject property. 7. In light of this recent sale, office closures due to severe weather, and other scheduling conflicts, the parties have only begun discussing actual settlement proposals in the past week, and the School District provided an appraisal report for only 2011 tax year on March 5, 2014. 8. The Appellant does not have sufficient time before trial to have its appraiser review and analyze the 2011 appraisal report of the School District which was delivered yesterday, and the as yet undisclosed appraisal reports of the School District for 2012 and 2013 tax years. 9. The Appellant has not yet been able to provide formal appraisal reports to the School District for the years in question. 2 10. Under these circumstances, this matter is not ready for non-jury trial on March 24, 2014, and Appellant believes that a delay of at least 30-45 days will likely result in a settlement of this entire appeal, as the parties are in agreement or very close on values for each of these years, and simply need additional time to carefully examine the appraisals for 2011 and 2012 and complete negotiations. 11. Appellant's counsel has consulted with counsel for the School District, the Township and the Board of Assessment Appeals on this matter, and all counsel are in agreement with this request for a continuance. WHEREFORE, Appellant requests that the Honorable Court grant a continuance of the scheduled non-jury trial date for this assessment appeal of March 24, 2014, until a date which is at least forty-five (45) days after said date. _ . „ - By: Robert W. Attorneys for Appellant I.D. No. 37066 33 N. Duke Street Lancaster PA 17602 (717) 394-0521 Fax: (717) 394-0739 Rhallinger@appelyost.com CERTIFICATE OF SERVICE The undersigned hereby certifies that on this date, a true and correct copy of the foregoing Motion for Continuance of Non-Jury Trial was served by first class mail, postage prepaid, on the following: John G. French, Esquire 1309 Bridge Street New Cumberland PA 17070 Attorney for Appellee Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell PA 19422 Attorney for Intervenor West Shore School District Steven P. Miner, Esquire 1035 Mumma Road, Suite 101 Wormleysburg PA 17043 Attorney for Intervenor Lower Allen Township Date: /74'd 6/ z'/ APPEL & YOST LLP By: Robert W. Hollinger PA Court 1.D. # 37066 Attorney for Appellant 33 North Duke Street Lancaster, PA 17602 (717) 394-0521 Fax: (717) 394-0739 Rhallinger@appelyost.com 4 IN THE COURT OF COMMON PLEA OF CUMBERLAND COUNTY, PENNSYLVANIA ) INLAND SOUTHEAST CAMP HILL LLC ) ) Appellant, ) ) vs. ) ) CUMBERLAND COUNTY BOARD ) OF ASSESSMENT APPEALS, Appellee; ) WEST SHORE SCHOOL DISTRICT, Intervenor; ) LOWER ALLEN TOWNSHIP, Intervenor. ) ORDER AND NOW, this I (day of 04 1, 6 Real Estate Tax Assessment Appeal No. 2010-6514 Civil Term ASSIGNED TO: JUDGE J. WESLEY OLER, JR. , 2014, upon consideration of the attached Motion For Continuance of Non-Jury Trial, it is hereby ORDERED that the Motion for Continuance is granted. The continued non-jury trial shall be scheduled for commencing at q 3o o'clock a-- . m. Co-624/1 ccRpbert W. Hallinger, Esq. G. French, Esq. }rk S. Cappuccio, Esq. -/Scteven P. Miner, Esq. ne&le--f e0p 3/12/fif ,-Cewa6v, PR- BY THE COURT: f esley Oler, J S.J. , 2014 Joseph P. Clark, II, Esq. PA #74417 950 Smile Way York, PA 17404 (717) 771-3505 31: THE PRO THONO TA' ;- 2014 ,11.11. 2014JUL 1L P 3: 58 CUMBERLAND COUNTY PENNSYLVANIA Attorneys for 3515 Simpson Ferry Road LP IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ) INLAND SOUTHEAST CAMP HILL LLC ) Real Estate Tax Assessment Appeal ) Appellant, ) ) No. 2010-6514 Civil Term vs. ) ) CUMBERLAND COUNTY BOARD ) ASSIGNED TO: OF ASSESSMENT APPEALS, Appellee; ) JUDGE J. WESLEY OLER, JR. WEST SHORE SCHOOL DISTRICT, Intervenor; ) LOWER ALLEN TOWNSHIP, Intervenor. ) STATEMENT OF SUCCESSION Pursuant to Pa. R.C.P. 2352(a), successor appellant 3515 Simpson Ferry Road LP ("Simpson Ferry Road"), by its attorney Joseph P. Clark II, Esq., hereby files of record the following statement of material facts upon which Simpson Ferry Road bases its right to substitution as the party appellant in this assessment appeal for the tax year 2014: 1. Appellant Inland Southeast Camp Hill LLC ("Inland Southeast") was the legal owner of real property situate at 3415 Simpson Ferry Road, Lower Allen Township, Cumberland County, Pennsylvania, Tax Parcel Number 13-23-0553-061, which property consists of a 2 -unit retail shopping center situated on 5.75 acres of land (the "Real Property"). 2. Inland Southeast pursued a property tax assessment appeal on the Real Property for the 2011 tax year through the Cumberland County Board of Assessment Appeals ("Board"), 1 which issued a no -change decision on October 4, 2010, from which Inland Southeast filed a timely appeal to the Court of Common Pleas of Cumberland County on October 13, 2010, docketed to the above -captioned number ("Assessment Appeal"). 3. Pursuant to 53 Pa. C.S. § 8854(5), the Assessment Appeal shall be taken as an appeal for future tax years so long as the original year appealed is pending before the Court. 4. The parties have reached a tentative settlement in early 2014, for the Assessment Appeal which now includes tax years 2011, 2012, 2013 and 2014, pursuant to statute. 5. On January 3, 2014, Inland Southeast conveyed the Real Property to Simpson Ferry Road by deed of the same date, recorded promptly thereafter. 6. By virtue of the above facts and the filing of this statement, Simpson Ferry Road hereby succeeds to the interests of Inland Southeast as a party appellant for the tax year 2014 in the Assessment Appeal, and by filing this Statement becomes a party hereto pursuant to Pa. R.C.P. 2352(a). Respectfully submitted, By. Joseph P. Clark, II, Esq. PA #74417 950 Smile Way York, PA 17404 (717) 771-3505 Attorneys for 3515 Simpson Ferry Road LP CERTIFICATE OF SERVICE I hereby certify that I have this day served a true and correct copy of the foregoing document by First Class mail addressed as follows: Date: Steven P. Miner, Esq. Daly Zucker Meilton & Miner 635 N. 12`h Street, Suite 101 Lemoyne, PA 17043 Attorney for Lower Allen Township John G. French, Esquire 1309 Bridge Street New Cumberland PA 17070 Attorney for Appellee Mark S. Cappuccio, Esquire Eastburn and Gray, P.C. 470 Norristown Road, Suite 302 Blue Bell PA 19422 Attorney for West Shore School District Robert W. Hallinger, Esq. Appel & Yost LLP 33 North Duke Street Lancaster, PA 17603 Attorney for Appellant -7 By: I •• (�_ ph P. Clark, II, Esquire Robert W. Hallinger Attorney I.D. No. 37066 Appel & Yost LLP 33 N. Duke Street Lancaster PA 17602 717-394-0521 Fax: 717-394-0739 Attorneys Tor Appellant PiR U T HONG TI4RY 2-u 4 NOV-3 FM 2: ?Z CUMBERLAND COUNTY PENNS Y LV,A 1r'1q IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ) INLAND SOUTHEAST CAMP HILL LLC (2011, 2012 and 2013 Tax Years), and 3515 SIMPSON FERRY ROAD LP (2014 Tax Year) Appellants, Real Estate Tax Assessment Appeal ) No. 2010-6514 Civil Term vs. ) ) CUMBERLAND COUNTY BOARD ) ASSIGNED TO: OF ASSESSMENT APPEALS, Appellee; ) JUDGE J. WESLEY OLER, JR. WEST SHORE SCHOOL DISTRICT, Intervenor; ) LOWER ALLEN TOWNSHIP, Intervenor. ) STIPULATION AND JOINT MOTION FOR AGREED ORDER T AND NOW, this l day of i , 2014, it is hereby Agreed and Stipulated by and between the Appellant Inland Southeast Camp Hill LLC (for tax years 2011, 2012 and 2013), by its attorney Robert W. Hallinger, Esquire; Appellant's successor in interest, 3515 Simpson Ferry Road LP (for tax year 2014), by its attorney Joseph P. Clark II, Esq.; Appellee Cumberland County Board of Assessment Appeals and County of Cumberland, by John G. French, Esquire; Intervenor West Shore School District, by Mark S. Cappuccio, Esquire; and Intervenor Lower Allen Township, by Steven P. Miner, Esquire, as follows: 1. Appellant, Inland Southeast Camp Hill LLC, filed a "Petition on Appeal from Tax Inland Southeast Camp Hill LLC Assessment Appeal Page of 5 Assessment" on October 13, 2010. Appellee filed an Answer to the Petition on December 13, 2010. Thereafter, West Shore School District and Lower Allen Township timely intervened. By Order of Kevin A. Hess, P.J., dated September 26, 2013, a prehearing conference was held on November 5, 2013. The matter was assigned to Senior Judge J. Wesley Oler, Jr., who scheduled a hearing for March 24, 2014. Appellant filed a Motion for Continuance with the concurrence of all parties on March 7, 2014, which was granted by the Court and a non jury trial was scheduled for June 4, 2014, but continued generally upon notice of a settlement. The parties have now settled this assessment appeal. 2. This assessment appeal relates to market value of the subject property for the tax year 2011, and subsequent tax years 2012, 2013 and 2014, which are incorporated in this proceeding by statute, 53 Pa.C.S. § 8854(5). 3. The property which is the subject of this appeal is known as the Camp Hill Center situate at 3415 Simpson Ferry Road in Lower Allen Township, Cumberland County, Pennsylvania. The property is a two -unit retail shopping center. The property is further identified as Cumberland County Tax Parcel Number 13-23-0553-061. The said property is referred to herein as the "Property." 4. The property was originally assessed for a total fair market value, and assessment, in year 2011, of $5,250,000. The Board of Assessment Appeals affirmed that value. 5. The parties hereby stipulate that the total fair market value of the Property for each of the tax years listed below shall be as follows: 2011 $5,250,000 2012 $5,250,000 2013 $3,000,000 2014 $3,000,000 Inland Southeast Camp Hill LLC Assessment Appeal Page 2 of 5 6. The applicable common level ratio for Cumberland County for each tax year is as follows: 2011-100.00 %; 2012-100.00%; 2013-100.60%; 2014-103.10%. 7. The parties further stipulate that the assessment applicable to the Property for each of the tax years listed below shall be as follows: 2011 $5,250,000 x 100% = $5,250,000 2012 $5,250,000 x 100% = $5,250,000 2013 $3,000,000 x 100.6% = $3,018,000 2014 $3,000,000 x 103.1% = $3,093,000 8. The foregoing assessment for 2014 shall continue at the stated value above for future years, until otherwise changed in accordance with the provisions of the Consolidated County Assessment Law and other applicable Pennsylvania law. 9. The Cumberland County Assessment Office shall allocate the total assessment between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 10. The assessed value of $5,250,000 for 2011 and 2012 represents no change to the prevailing assessment in those years, and therefore there will be no change in the County, Municipal and School Real Estate taxes levied and paid for those years. 11. The assessment of $3,018,000 for 2013 shall be implemented for year 2013 County and Municipal taxes, and 2013/14 School Real Estate taxes. 12. The assessment of $3,093,000 for 2014 shall be implemented for year 2014 County and Municipal taxes, and 2014/15 School Real Estate taxes. 13. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds, as follows: Inland Southeast Camp Hill LLC Assessment Appeal Page 3 of 5 (a) for County and Municipal tax year 2013 and School District tax year 2013- 14, such refunds shall be payable to Inland Southeast Camp Hill LLC, do DDR Property Tax, 3300 Enterprise Parkway, Beachwood, OH 44122; (b) for County and Municipal tax year 2014, and School District tax year 2014-15 (if necessary), such refunds shall be payable to 3515 Simpson Ferry Road LP, c/o Sunrise Liberty LP, 950 Smile Way, York, PA 17404, or such other owner who may then appear in the records of the taxing bodies. The parties expressly stipulate that any overpayment of taxes as a result of this Stipulation shall be refunded to the Taxpayer/Appellant, rather than only credited to future taxes. The parties further stipulate that they will pay such refunds within 90 days of the date of the final Order implementing this Stipulation. 14. Each party to this appeal shall bear its own costs. 15. The Court is requested to enter the proposed Order attached hereto. 16. The undersigned Attorneys each hereby warrant to the other, and to the parties, and to the Court, that he has reviewed this Settlement Stipulation with his client or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Dated: Inland Southeast Camp Hill LLC Assessment Appeal Respectfully submitted, INLAND SOUT .:•' ' - LL LLC By. �_ allinger, Esquire Attorney ID #37066 Attorney for Appellant Appel & Yost LLP 33 N. Duke Street Lancaster PA 17602 (717) 394-0521 Page 4 of 5 LOWER ALLE TOWNSHIP B /(/ Steven P. Miner, Esq. Atte ey ID #38901 Attorney for Lower Allen Township Daly Zucker Meilton & Miner 635 N. 12`h Street, Suite 101 Lemoyne, PA 17043 (717) 724-9821 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND By: John G. French, Esquire Attorney ID #90788 Attorney for Appellee 1309 Bridge Street New Cumberland PA 17070 3515 SIMPSON FERRY ROAD LP Bv: i Jos 'ph P. Clark II, Esq. 950 Smile Way York, PA 17404 (717) 771-3505 Attorney for Successor Appellant For Tax Year 2014 WEST SHORE SCHOOL DISTRICT By: �(,(1-57 d v Mark S. Cauccio, Esquire Attorney ID #46763 Attorney for West Shore School District Eastburn and Gray, P.C. 470 Norristown Road, Suite 302 Blue Bell PA 19422 (215) 461-1240 Inland Southeast Camp Hill LLC Assessment Appeal Page 5 of 5 INLAND SOUTHEAST CAMP HILL LLC : IN THE COURT OF COMMON PLEAS REALTY, LLC : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 13-23-0553-061 : CIVIL ACTION - LAW : NO. 10-6514 : REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing by placing a true and correct copy of same in the United States mail, postage pre -paid, addressed to: Joseph P. Clark II, Esquire 950 Smile Way York, PA 17404 (717) 771-3505 Attorney for Successor Appellant For Tax Year 2014 Robert Hallinger, Esquire Attorney for Appellant Appel & Yost, LLP 33 North Duke Street Lancaster, PA 17602 (717) 394-0521 Dated: ,o 21I 1 /if By Jo G. French, Esquire Solicitor to Board of Assessment Appeals 1 Court House Square Room 107 Carlisle, PA 17013 (717) 759-5297 Supreme Court I.D. # 90788 Steven P. Miner, Esquire Solicitor for Lower Allen Township Daly, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Tel. No. (717) 724-9821 Attorney I.D. # 38901 Mark S. Cappuccio, Esquire Solicitor for West Shore School District Eastburn & Gray, P.C. 470 Norristown Road, Suite 302 Blue Bell, PA 19422 Attorney I.D. # 46763 (215) 461-1240 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INLAND SOUTHEAST CAMP HILL LLC (2011, 2012 and 2013 Tax Years), and 3 515 SIMPSON FERRY ROAD LP (2014 Tax Year) Appellants, vs. CUMBERLAND COUNTY BOARD ) OF ASSESSMENT APPEALS, Appellee; ) WEST SHORE SCHOOL DISTRICT, Intervenor; ) LOWER ALLEN TOWNSHIP, Intervenor. ) AND NOW, this ORDER Real Estate Tax Assessment Appeal Parcel No. 13-23-0553-061 rs No. 2010-6514 Civil J i .1- rnca ;c rz------ r-- = � =73 --r* c,n r I ,.� ASSIGNED TO: moi' E. JUDGE J. WESLEY O �F ' J = -;; � � �y r', cp :.r--- --e. - .-.‹ day of oar , 2014, upon Stipulation and Joint Motion for Agreed Order, it is DECREED and STIPULATED as follows: 1. The total fair market value for the real property identified as Tax Parcel No. 13- 23-0553-061, located at 3415 Simpson Ferry Road, Lower Allen Township, Cumberland County (the "Property"), for the tax years at issue in this appeal, shall be as follows: 2011 $5,250,000 2012 $5,250,000 2013 $3,000,000 2014 $3,000,000 2. The applicable common level ratio for Cumberland County for each tax year is as follows: 2011-100.00 %; 2012-100.00%; 2013-100.60%; 2014-103.10%. 3. The assessment applicable to the Property for each of the tax years listed below shall be as follows: 2011 $5,250,000 x 100% = $5,250,000 2012 $5,250,000 x 100% = $5,250,000 2013 $3,000,000 x 100.6% = $3,018,000 2014 $3,000,000 x 103.1% = $3,093,000 4. The Cumberland County Assessment Office shall allocate the total assessment between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 5. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds within 90 days of the date of this Order in accordance with the specific instructions set forth in paragraph 13 of the attached Stipulation. 6. The attached Stipulation and Joint Motion for Agreed Order is incorporated herein. BY THE COURT: Robert W. Hallinger, Esq. Attorney for Appellant Zohn G. French, Esq. Attorney for Appellee/Board of Assessment Appeals Mark S. Cappuccio, Esq. Attorney for West Shore School District Steven P. Miner, Esq. Attorney for Lower Allen Township Joseph P. Clark, II, Esq. Attorney for Successor Appellant eop;e.s (EZ) 2